Students learn to establish fair and transparent development cost charge (DCC) and service tax (ST) systems for First Nations or local governments under the authority of the First Nations Fiscal Management Act (FMA) and the First Nations Tax Commission (FNTC). These systems are intended to support the financing of infrastructure and service improvements. Topics include options for First Nation community financing infrastructure; developing First Nation DDC and ST laws; implementing First Nation DCC and ST laws; and DCC and ST case studies.
3 credits. Prerequisites: Introduction to First Nation Taxation, Establishing First Nation Tax Rates and Expenditures.
This is an on-campus class in Kamloops, BC.
This is the seventh course in the Certificate in First Nation Tax Administration program.